A transparent budget system contributes to effective and equitable public financial management. However, transparency alone is not enough to improve accountability. How does transparency facilitate a more effective accountability? There is already strong evidence showing that participation fosters better accountability. This workshop looked at the relationship between transparency and participation with the aim of improving accountability in Guinea. The involvement of civil society organisations (CSOs) is important for budget allocation, oversight and budget monitoring as well as for budget auditing and evaluation. In other African countries, the Ministry of Finance and the National Assembly work with CSOs throughout the budget cycle. What are the required capacities for CSOs to be partners in the budget process?